SARDAR METAL INDUSTRIES Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) Applicants filed these applications for waiver of pre -deposit of duties and penalties.

(2.) The Commissioner of Central Excise in the impugned order held that M/s. Sardar Metal Industries, M/s. Ram Containers and M/s. Arjun Enterprises are three Units owned by member of one family and all the family members are connived with each other to mis -use the Small Scale Exemption available to Small Scale Units with intend to evade duty. The production of M/s. Ram Containers and M/s. Arjun Enterprises shown as manufactured without aid of power and no Excise duty was paid whereas all the goods were actually manufactured by M/s. Sardar Metal Industries with the aid of power.

(3.) Heard both sides.